The stockholders' equity accounts of Pronghorn Company have the following balances on December 31, 2020. Common stock, $10 par, 285,000 shares issued and outstanding $2,850,000 Paid-in capital in excess of par-common stock 1,230,000 Retained earnings 5,240,000 Shares of Pronghorn Company stock are currently selling on the Midwest Stock Exchange at $38. Prepare the appropriate journal entries for each of the following cases. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) (a) A stock dividend of 8% is (1) declared and (2) issued. (b) A stock dividend of 100% is (1) declared and (2) issued. (c) A 2-for-1 stock split is (1) declared and (2) issued. No. Account Titles and Explanation Debit Credit (a) (1) Retained Earnings Common Stock Dividend Distributable (a) (2) Common Stock Dividend Distributable Common Stock (b) (1) Retained Earnings Common Stock Dividend Distributable (b) (2) Common Stock Dividend Distributable Common Stock (c) (1) No Entry 0 No Entry 0 (c) (2) No Entry 0 No Entry 0 List of Accounts Assistance Used Bonds Payable Buildings Cash Common Stock Common Stock Dividend Distributable Debt Investments Dividends Payable Discount on Bonds Payable Equipment Equity Investments Income Summary Land Legal Fees Expense No Entry Organization Expense Paid-in Capital from Treasury Stock Paid-in Capital in Excess of Par - Common Stock Paid-in Capital in Excess of Par - Preferred Stock Paid-in Capital in Excess of Stated Value - Common Stock Preferred Stock Property Dividends Payable Retained Earnings Retained Earnings Appropriated for Plant Expansion Share Capital-Ordinary Share Capital-Preference Share Premium-Conversion Equity Share Premium-Ordinary Share Premium-Preference Treasury Stock Unamortized Bond Issue Costs Unrealized Holding Gain or Loss -Income